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Mari Paananen

Senior Lecturer

Department of Business
Visiting address
Vasagatan 1
41124 Göteborg
Room number
Postal address
Box 610
40530 Göteborg

About Mari Paananen

Mari Paananen joined the School of Business, Economics and Law at the University of Gothenburg in October 2017. She was formerly an Associated Professor of Accounting at the University of Exeter, at the department of accounting. Mari graduated with a PhD from the University of North Texas and up until present, she worked primarily in the United Kingdom.

Mari’s current research involves examining the capital market effect of financial reporting disclosures using computerized text analysis, whether Internet data can predict financial distress, the economic impact/consequences of social networks and the magnitude and reasons for balance sheet management among small and medium sized (SME) companies.

Research areas

  • Financial accounting
  • Social networks
  • Financial reporting disclosures

Research in progress

  • Regulation-Induced Disclosures: Is ‘More’ Actually ‘Less’?, 2017-12 -
  • Credit Ratings, Tax Considerations, and Accrual Management by Private UK Firms, 2017-12 -
  • Visibility and Decommissioning Disclosure Quality in Europe, 2017-12 -
  • Economic implications of non-professional social networks, 2017-12 -
  • Distress prediction using Internet data, 2017-12 -

Teaching areas

  • Financial accounting
  • Financial statment analysis

Selected publications

The Amendment of IAS 39: Determinants of Reclassification Behavior and Capital Market Consequences
Paananen, Mari, Renders, Annelies, Shima, Kim
Journal of Accounting, Auditing & Finance, 2012

The Adoption of IFRS 3: The Effects of Managerial Discretion and Stock Market Reactions
Hamberg, Mattias, Paananen, Mari, Novak, Jiri
European Accounting Review, 2011

Causes and Consequences of Improvements in the Information Environment for Swedish Small and Mid-Sized Firms
Paananen, Mari, Renders, A, Blomkvist, Marita
Accounting in Europe, 13:1, s. 21-42, 2016

The Development of Accounting Quality of IAS and IFRS over Time: The Case of Germany
Paananen, Mari, Lin, Henghsiu